TC09512 - [2025] UKFTT 00522 (TC)

Case Number: TC09512

Location: Taylor House London

Appeal reference: TC/2022/02228

TC/2022/02229

INCOME TAX – discovery assessments following contract disclosure facility report – dispute as to quantum – appeal allowed in part

PEMALTIES – whether further mitigation should be given – no – appeal refused

Judgment date: 8 May 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

MR LESLIE HOWARD

Between

MR SHAMSUL AREFIN

MRS NAZMUN NAHAR

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Hossin of S Uddin & Co Ltd

For the Respondents: Mr Kadir and Dr Heal both litigators of HM Revenue and Customs’ Solicitor’s Office

DECISION